https://www.taxtmi.com/caselaws?id=356084 Imported paper may be classified as waste paper under Chapter Heading 47.07, with concessional duty under Notification No. 7-21/2002-Cus, where its actual condition shows inherent defects rendering it unfit for prime use. The classification inquiry turns on the physical state of the rolls and whether they are scrap or defective material, rather than outward packing alone. On re-examination, photographs and report supported the finding that the goods were defective and only scrap. The adverse order was set aside, the assessee's classification and notification benefit were sustained, and the user period for the imported paper was clarified to run from receipt of the order. en-us Fri, 05 Jan 2018 00:00:00 +0530 Sat, 24 Feb 2018 08:22:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356084 Imported paper may be classified as waste paper under Chapter Heading 47.07, with concessional duty under Notification No. 7-21/2002-Cus, where its actual condition shows inherent defects rendering it unfit for prime use. The classification inquiry turns on the physical state of the rolls and whether they are scrap or defective material, rather than outward packing alone. On re-examination, photographs and report supported the finding that the goods were defective and only scrap. The adverse order was set aside, the assessee's classification and notification benefit were sustained, and the user period for the imported paper was clarified to run from receipt of the order. Case-Laws Customs Fri, 05 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356084